Liabilities / Assets
67th percentile
Higher debt load relative to assets than 67% of similar nonprofits.
Columbia Drag Boat Association
EIN 93-1266605 • 501(c)7 • Prineville, OR
Profile
Organize Drag boat races for membership and Public
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
0.02x
Liabilities / Revenue
66th percentile
Higher debt load relative to revenue than 66% of similar nonprofits.
Net Margin
53rd percentile
Higher net margin than 53% of similar nonprofits.
Top Officer Pay
94th percentile
Higher top officer pay than 94% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
60th percentile
Faster asset growth than 60% of similar nonprofits.
Revenue Growth
53rd percentile
Faster revenue growth than 53% of similar nonprofits.
Balance Sheet
Assets
Up$66,597
Up $2,953 (+4.6%) from 2023
Liabilities
Flat$1,060
Flat from 2023
Net Assets
Up$65,537
Up $2,953 (+4.7%) from 2023
Revenue
Up$86,926
Up $2,248 (+2.7%) from 2023
Expenses
Down$83,973
Down $2,112 (-2.5%) from 2023
Net Income
Up$2,953
Up $4,360 (+310%) from 2023
Trend Graphs
Filings
Most recent year
2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $66,597
- Liabilities
- $1,060
- Net assets
- $65,537
- Revenue
- $86,926
- Expenses
- $83,973
- Net income
- $2,953
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2024 to Dec 31, 2024
- Signed
- Apr 22, 2025
- Return Version
- 2024v5.1
- Gross Receipts
- $98,181
Mission and Program Overview
Mission
Organize Drag boat races for membership and Public
Program Services
| Description | Grants | Expenses |
|---|---|---|
| ORGANIZE DRAG BOAT RACES FOR MEMBERSHIP AND PUBLIC | $0 | $0 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| CHERRI WILLIS | Secretary | - | $0 | - | - |
| RICHARD COFFMAN | Vice President | - | $0 | - | - |
| MICHELLE DEBOARD | Treasurer | - | $0 | - | - |
| DARRELD MURPHY | Director | - | $0 | - | - |
| TIM TREGONING | President | - | $0 | - | - |
| BRIAN REINHART | Director | - | $0 | - | - |
| DUSTIN HARDER | Director | - | $0 | - | - |
| ROB TEMPLE | Director | - | $0 | - | - |
Filing and Contact Details
Filer
- Filer Name
- Columbia Drag Boat Association
- EIN
- 93-1266605
- Phone
- 5416998547
- Address
- PO BOX 1014, PRINEVILLE, OR 97754
Signing Officer
- Name
- Michelle Deboard
- Title
- Treasurer
- Phone
- 5416998547
- Signed
- 2025-04-22
- Discuss with paid preparer
- Yes
Preparer
- Firm
- Capstone Cpas
- Address
- 735 SW 9TH STREET, REDMOND, OR 97756
- Preparer
- Zachary L Harmon
- Phone
- 5415483569
Supplemental Narrative
Additional Explanations
Form 990-ez, Part I, Line 4 - Other Investment Income
“Description: interest income. Amount: 9. Total to form 990-ez, line 14: 24,286.”
Form 990-ez, Part I, Line 7 - Sales of Inventory
“Income: gross receipts: 9,629. Returns and allowances: 0. Less cost of goods sold: 4,251. Gross profit: 5,378. Cost of goods sold: inventory at beginning of year: 0. Merchandise purchased: 0. Cost of labor: 0. Materials and supplies: 4,251. Other costs: 0. Inventory at end of year: 0. Cost of goods sold: 4,251.”
Form 990-ez, Part I, Line 14
“Description: depreciation. Amount: 502. Description: other expenses. Amount: 23,784.”
Form 990-ez, Part I, Line 16 - Other Expenses
“Description: advertising. Amount: 3,223. Description: race expenses. Amount: 38,295. Description: bank charges. Amount: 2,267. Description: accounting. Amount: 2,399. Description: insurance. Amount: 3,553. Description: electric. Amount: 753. Description: licenses. Amount: 642. Description: office. Amount: 646. Description: operations. Amount: 2,347. Description: permits. Amount: 5,562. Total to form 990-ez, line 16: 59,687.”
Form 990-ez, Part II, Line 24 - Other Assets
“Description: other depreciable assets. Beg. Of year amount: 8,534. End of year amount: 11,682.”
Form 990-ez, Part II, Line 26 - Other Liabilities
“Description: perfect pass - deferred. Beg. Of year amount: 1,060. End of year amount: 1,060.”
Raw XML Appendix156 raw XML fields
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990EZ/ActivitiesNotPreviouslyRptInd | 0 | 0 |
| IRS990EZ/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | MICHELLE DEBOARD |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 5416998547 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | PO BOX 1014 |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | PRINEVILLE |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | OR |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 97754 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 55110 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 54915 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | 0 |
| IRS990EZ/ContributionsGiftsGrantsEtcAmt | 0 | 8404 |
| IRS990EZ/CostOfGoodsSoldAmt | 0 | 4251 |
| IRS990EZ/DirectIndirectPltclExpendAmt | 0 | 0 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | 0 |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | 2953 |
| IRS990EZ/ForeignFinancialAccountInd | 0 | 0 |
| IRS990EZ/ForeignOfficeInd | 0 | 0 |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 63644 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 66597 |
| IRS990EZ/FundraisingGrossIncomeAmt | 0 | 4565 |
| IRS990EZ/GrossProfitLossSlsOfInvntryAmt | 0 | 5378 |
| IRS990EZ/GrossReceiptsAmt | 0 | 98181 |
| IRS990EZ/GrossReceiptsForPublicUseAmt | 0 | 0 |
| IRS990EZ/GrossSalesOfInventoryAmt | 0 | 9629 |
| IRS990EZ/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartVInd | 0 | X |
| IRS990EZ/InitiationFeesAndCapContriAmt | 0 | 0 |
| IRS990EZ/InvestmentIncomeAmt | 0 | 9 |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | 0 |
| IRS990EZ/MembershipDuesAmt | 0 | 11875 |
| IRS990EZ/MethodOfAccountingCashInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 62584 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 65537 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 62584 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 65537 |
| IRS990EZ/OccupancyRentUtltsAndMaintAmt | 0 | 24286 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 2.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 2.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 3 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 4 | 2.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 5 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 6 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 7 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 5 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 6 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 7 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 5 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 6 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 7 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 5 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 6 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 7 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | CHERRI WILLIS |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | RICHARD COFFMAN |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | MICHELLE DEBOARD |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | DARRELD MURPHY |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 4 | TIM TREGONING |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 5 | BRIAN REINHART |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 6 | DUSTIN HARDER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 7 | ROB TEMPLE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | SECRETARY |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | VICE PRESIDENT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | TREASURER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 4 | PRESIDENT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 5 | DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 6 | DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 7 | DIRECTOR |
| IRS990EZ/OperateHospitalInd | 0 | 0 |
| IRS990EZ/Organization501cInd | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | 0 |
| IRS990EZ/OrganizationHadUBIInd | 0 | 0 |
| IRS990EZ/OtherAssetsTotalDetail/BOYAmt | 0 | 8534 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 11682 |
| IRS990EZ/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 59687 |
| IRS990EZ/PoliticalCampaignActyInd | 0 | 0 |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | ORGANIZE DRAG BOAT RACES FOR MEMBERSHIP AND PUBLIC |
| IRS990EZ/ProgramServiceRevenueAmt | 0 | 63699 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | ORGANIZE DRAG BOAT RACES FOR MEMBERSHIP AND PUBLIC |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt | 0 | 0 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 0 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SpecialEventsDirectExpensesAmt | 0 | 7004 |
| IRS990EZ/SpecialEventsNetIncomeLossAmt | 0 | -2439 |
| IRS990EZ/StatesWhereCopyOfReturnIsFldCd | 0 | OR |
| IRS990EZ/SubjectToProxyTaxInd | 0 | 0 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 1060 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 1060 |
| IRS990EZ/TanningServicesProvidedInd | 0 | 0 |
| IRS990EZ/TotalExpensesAmt | 0 | 83973 |
| IRS990EZ/TotalRevenueAmt | 0 | 86926 |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | WWW.CDBARACING.COM |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | DESCRIPTION: INTEREST INCOME. AMOUNT: 9. TOTAL TO FORM 990-EZ, LINE 14: 24,286. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | INCOME: GROSS RECEIPTS: 9,629. RETURNS AND ALLOWANCES: 0. LESS COST OF GOODS SOLD: 4,251. GROSS PROFIT: 5,378. COST OF GOODS SOLD: INVENTORY AT BEGINNING OF YEAR: 0. MERCHANDISE PURCHASED: 0. COST OF LABOR: 0. MATERIALS AND SUPPLIES: 4,251. OTHER COSTS: 0. INVENTORY AT END OF YEAR: 0. COST OF GOODS SOLD: 4,251. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | DESCRIPTION: DEPRECIATION. AMOUNT: 502. DESCRIPTION: OTHER EXPENSES. AMOUNT: 23,784. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | DESCRIPTION: ADVERTISING. AMOUNT: 3,223. DESCRIPTION: RACE EXPENSES. AMOUNT: 38,295. DESCRIPTION: BANK CHARGES. AMOUNT: 2,267. DESCRIPTION: ACCOUNTING. AMOUNT: 2,399. DESCRIPTION: INSURANCE. AMOUNT: 3,553. DESCRIPTION: ELECTRIC. AMOUNT: 753. DESCRIPTION: LICENSES. AMOUNT: 642. DESCRIPTION: OFFICE. AMOUNT: 646. DESCRIPTION: OPERATIONS. AMOUNT: 2,347. DESCRIPTION: PERMITS. AMOUNT: 5,562. TOTAL TO FORM 990-EZ, LINE 16: 59,687. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | DESCRIPTION: OTHER DEPRECIABLE ASSETS. BEG. OF YEAR AMOUNT: 8,534. END OF YEAR AMOUNT: 11,682. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | DESCRIPTION: PERFECT PASS - DEFERRED. BEG. OF YEAR AMOUNT: 1,060. END OF YEAR AMOUNT: 1,060. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990-EZ, PART I, LINE 4 - OTHER INVESTMENT INCOME |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990-EZ, PART I, LINE 7 - SALES OF INVENTORY |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990-EZ, PART I, LINE 14 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990-EZ, PART II, LINE 24 - OTHER ASSETS |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990-EZ, PART II, LINE 26 - OTHER LIABILITIES |
| TransferPrsnlBnftContractsDecl/DeclarationDesc | 0 | THE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY,OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT.THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY,OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT. |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | 1 |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | MICHELLE DEBOARD |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | TREASURER |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 5416998547 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-04-22 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | COLUMBIA DRAG BOAT ASSOCIATION |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | COLU |
| ReturnHeader/Filer/EIN | 0 | 931266605 |
| ReturnHeader/Filer/PhoneNum | 0 | 5416998547 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | PO BOX 1014 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | PRINEVILLE |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | OR |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 97754 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | 1 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 813917978 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | CAPSTONE CPAS |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 735 SW 9TH STREET |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | REDMOND |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | OR |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 97756 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 5415483569 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-04-22 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | ZACHARY L HARMON |
| ReturnHeader/ReturnTs | 0 | 2025-05-08T10:59:31-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-12-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
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